ITU G.992.5 Annex M is an ITU (International Telecommunication Union) standard, also referred to as 'ADSL2+M'. ITU G.992.5 Annex M extends the capability of basic ADSL2 by doubling the number of upstream bits. The data rates can be as high as 24 Mbit/s downstream and 3.5 Mbit/s upstream depending on the distance from the DSLAM to the customer's home.
The main difference between this specification and ITU G.992.5 (ADSL2+) is that the upstream/downstream frequency split has been shifted from 138kHz up to 276kHz, allowing upstream bandwidth to be increased from 1.4 Mbit/s to 3.3 Mbit/s, with a corresponding decrease in download bandwidth.
http://en.wikipedia.org/wiki/ITU_G.992.5_Annex_M